FTTTx VATA 1994 Sch 10 – lease and sale by pension trustee – retrospective acceptance of option to tax land – whether sale grant made by person exercising option – whether prior permission needed – revised texts of Sch 10 – appeal dismissed
[2014] UKFTT 646 (TC)
Bailii
VAT
Updated: 17 December 2021; Ref: scu.534271